Counting stolen money towards zakat

Question

If money is stolen and later it becomes known, but inability to repay the sum is declared, can that sum be counted towards zakat?

Answer

By now making the intention of zakat on the stolen money, zakat will not be discharged. Concerning zakat the command is: “give zakat” (آتوا الزكاة), and in this case no giving (ita') has taken place.

Source: Fatawa Mahmudiyya

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